| 作业成本法与传统成本法的比较研究 |
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| 引用本文： | 李玉民. 作业成本法与传统成本法的比较研究[J]. 湘潭师范学院学报(社会科学版), 2004, 26(2): 49-52 |
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| 作者姓名： | 李玉民 |
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| 作者单位： | 西安交通大学,会计学院,陕西,西安,710061 |
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| 摘 要： | 作业成本法是传统成本法的继承和发展,两者在发展历程、产生动因、成本分配、局限性等方面有不同的特性。通过对两者进行比较研究,得出作业成本法是成本会计发展的必然趋势的结论。
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| 关 键 词： | 作业成本 传统成本 比较 趋势 |
| 文章编号： | 1009-4482(2004)02-0049-04 |
| 修稿时间： | 2003-10-17 |
A Comparative Study on Activity-Based Costing and Traditional Costing |
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| LI Yu-min. A Comparative Study on Activity-Based Costing and Traditional Costing[J]. Journal of Xiangtan Normal University(Social Science Edition), 2004, 26(2): 49-52 |
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| Authors: | LI Yu-min |
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| Abstract: | Activity-based costing is inherited and developed from traditional costing. They are different in such aspects as history, cause of formation, cost admeasuring and drawback. After a close examination of these two costings, the author reaches the conclusion that activity-based costing is the unavoidable trend of development in cost accountancy. |
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| Keywords: | activity based costing traditional costing comparison trend |
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